Reference Implementation of XBRL-based Digital Financial Report (2017 Version)

This resource provides a high-quality working prototype of a digital financial report that has been rigorously tested and deliberately created to help determine the best way to create such structured reports. The XBRL-based information has been validated to be correct using four different commercial software tools. Documentation is provided for this digital financial report in both human-readable and machine-readable form. All machine-readable information is XBRL-based. You can load this XBRL instance into a digital financial report viewing application. You can upload this ZIP file to the SEC Previewer application. Additional information is provided at each of these tabs.

NOTE: There are TWO EFM errors caused by my adding a commentary and mapping linkbases to this report. This will render using the SEC previewer.

OVERVIEW

Human-readable: PDF | Machine-readable: (Click on 'Files' tab)

Model

Human-readable: HTML | Machine-readable: XBRL

Business Rules

Human-readable: HTML | Machine-readable: XBRL

Fact Table

Human-readable: HTML

Renderings

Human-readable: HTML

Fundamental Relations

Human-readable: HTML | Machine-readable: XBRL

Files

This is a list of all the files related to this example.

#	Item	Description
A.	Title	Reference Implementation (2017-05-07) Using US GAAP Taxonomy Note that this model and supporting information are being updated to leverage the Financial Report Semantics and Dynamics Theory
B.	Description	This is a reference implementation of an XBRL-based digital financial report using the ideas of the Financial Report Semantics and Dynamics Theory as modeled using a specific and allowed model as expressed in the document Digital Financial Reporting. The purpose of the reference implementation is to figure out how to best create true and fair digital financial reports that are readable by both humans and machine-based processes. This reference implementation exercises all the things one might find in such a financial filing helping to make sure the individual components work correctly and components work together approprately.
C.	Industry/Activity	Commercial and Industrial Companies
D.	XBRL instance	XBRL instance \| XBRL Cloud Human Readable HTML
E.	XBRL taxonomy	XSD \| Human Readable
F.	Roll up business rules (XBRL calculations)	XML (Linkbase) \| Calculation Consistency Check Results
G.	Other business rules (XBRL formula based): Reporting entity specific rules	XML (Linkbase) \| HTML
H.	Other business rules (XBRL formula based): US GAAP Core Financial Report Semantics rules (prototype)	XML (Linkbase) \| HTML
I.	Other business rules (XBRL formula based): US GAAP Commercial and Industrial Industry/Activity specific rules (prototype)	XML (Linkbase) \| HTML
J.	Other business rules (XBRL formula based): US GAAP Reportability Rules (prototype)	XML (Linkbase) \| HTML
K.	Other business rules (XBRL formula based): US GAAP Consistency checks (prototype)	XML (Linkbase) \| HTML
L.	Validation results for XBRL formulas	Reporting entity specific, US GAAP domain level, Industry/activity level, and Reportability rules validation results
M.	Download: Test submission ZIP file (works with SEC Previewer, however you MUST remove links to XBRL formulas within the XBRL instance)	ZIP
N.	Human readable evidence package (provided by XBRL Cloud)	Go to Evidence Package
O.	Documentation	PDF
P.	Mapping extension concepts to US GAAP XBRL Taxonomy Concepts	XBRL (definition linkbase)
Q.	Commentary (prototype)	XBRL (label linkbase)
R.	RDF	RDF

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